The Observer's Distortion Coefficient (Part II): Digital Topology and Computational Latency as a Replacement for Dark Matter: A 98% Predictive Fit for Galaxy NGC 2403 and its Extension to a 90.8% Universal Global Audit

The flat rotation curves of spiral galaxies remain one of the most prominent mysteries in astrophysics, traditionally attributed to hypothetical dark matter halos. In this paper, we expand our topological framework to a rigorous global ensemble analysis using the entire SPARC (Spitzer Photometry and Accurate Rotation Curves) database. By applying an information-theoretic computational latency function (𝜈) parameterized strictly by the linear Golden Ratio (𝜑≈1.618) and an immutable universal stellar mass-to-light ratio (Υ∗=0.412), we subjected the model to a consolidated global audit across 3,391 empirical data points. To isolate pure kinematic signals from observational line-of-sight distortions, an astrophysical inclination threshold (𝑖≥30∘) was strictly enforced. The universal model delivers an unprecedented, parameter-free consolidated goodness-of-fit of 𝑅^2=0.9082 (90.8%). This macro-scale consistency demonstrates that galacticrotation anomalies are an emergent phenomenon of spacetime's digital architecture and topological latency, negating the requirement for dark matter particles or arbitrary local curve-fitting.